New deadlines for notaries’ reporting to the STS

From 1 January 2026, the deadlines for notaries to submit information to the State Tax Service on certified transactions and other actions having tax implications will change. This concerns data on inheritance cases, real estate sale and purchase agreements, disposal of corporate rights, registration of powers of attorney and prenuptial agreements, which are used for tax administration and control over payment of personal income tax and the military levy.

Main legislative innovations
Until 2026, notaries were required to submit information on certified transactions to the tax authorities no later than the next working day after registration in the Unified Register of Notarial Actions, which in practice meant daily reporting and a significant workload. From 1 January 2026, weekly submission of consolidated information will be introduced: by Monday of the following week notaries will submit data on all actions performed from Monday to Sunday, while in cases where a transaction immediately creates tax liabilities, the information will still be submitted on the day it is certified.

Purpose of the changes
The purpose of the changes is to streamline the reporting process and reduce the administrative burden on notaries, since daily informing of the tax authorities generated an excessive number of technical operations without a tangible increase in control. The tax service expects that the weekly format will improve data quality, allow time to correct errors and validate files, and create a basis for automatic reconciliation of information with the registers of the Ministry of Justice, which in the long run will reduce the number of information requests to notaries.

Technical aspects of the new procedure
Information will continue to be submitted in electronic form via a specialized module of the State Tax Service integrated with the Ministry of Justice’s registers, using an enhanced electronic signature, automatic completion of part of the fields, improved file validity checks and simplified submission of clarifications. During the first quarter of 2026 a transitional period will apply, allowing parallel submission under the old rules, and from the second quarter the new procedure will become mandatory for all notaries.

Liability for late submission
From 2026, liability for failure to observe the deadlines will be differentiated:

• First violation: a warning or a fine of up to UAH 600.
• Repeated violation within a year: a fine ranging from UAH 1,200 to UAH 2,500.
• Systematic violations (three or more times): a possible referral to the Ministry of Justice regarding disciplinary liability.
  This approach takes into account the good faith of the notary and the technical circumstances of the violation and demonstrates a shift from a repressive to a more partnership‑oriented model of tax policy.

Practical impact on notarial activities
The new rules will be both a relief and a challenge for notaries: less frequent reporting will simplify work organization, but weekly consolidation of large volumes of documents will require a clear internal system of record‑keeping. Methodological guidance is expected to be developed by notarial chambers, and automatic control of data consistency between the systems of the State Tax Service and the Ministry of Justice should help quickly detect technical inaccuracies in documents.

Potential risks and mitigation
The main risk is possible technical failures at the initial stage of implementing the new format, so the tax authorities are already preparing test environments to verify the readiness of software solutions. Large notarial firms will need to adapt their internal processes through intermediate stages of data control and ensure reliable storage of electronic reporting archives for at least five years, supported by updated cybersecurity and backup policies.

Looking ahead
Experts suggest that by 2027 the tax authorities may launch an integrated interaction platform with notaries, where information will be transmitted automatically from the Unified Register of Notarial Actions, making manual report generation redundant. The current changes are an intermediate step towards full digitalization of data exchange and are intended to simplify interaction between the state and notaries and to increase the transparency of tax flows arising from certified transactions. If you have any questions or issues related to the application of the new procedure for submission of information by notaries to the tax authorities, you should seek advice from specialists in tax and notarial law.

Author: Ihor Yasko, Managing Partner at Attorneys at Law “WINNER”, PhD in Law.